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Question:
The company is an export processing company that is importing processing materials for foreign traders. The e-customs declaration has the origin, but when the actual inspection does not show, so according to the regulations to sanction the imported goods do not show the origin or the wrong origin?

Reply:

- Pursuant to Clauses 3 and 6, Article 7 of Decree No. 127/2013 / ND-CP dated October 15, 2013 amended and supplemented in Decree No. 45/2016 / ND-CP dated May 26, 2016 of Government regulations:

“Article 7. Violation of regulations on customs declaration

3. A fine of between VND 3,000,000 and 5,000,000 for acts of failing to make declarations or making false declarations against the actual names, categories, origins, quantities, volumes, quality and value of, for Imported and exported goods are eligible for tax exemption and are not subject to tax as prescribed by law.

6. Violations of the provisions of Clauses 3, 4 and 5 of this Article resulting in a lack of payable tax amounts or an increase in the exempted, reduced, refundable, non-collected or fraudulent tax amounts shall be sanctioned according to Article 8 or Article 13 of this Decree. ”

The company consulted the above provisions to implement, in case of problems arising, please contact directly with the Customs Branch where the expected declaration is registered for specific instructions.

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